The relationship between earnings volatility and corporate risk disclosures
South African Journal of Economic and Management SciencesBackground: Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value.
Johannes Rammala, Franz Eduard Toerien
doaj +1 more source
The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression [PDF]
, 2021 Amina Malik +3 more
openalex +1 more source
The Effect of Earnings Volatility, Income Smoothing, Corporate Governance, and Firm Size on Earnings Quality Conventional Banks in Indonesia [PDF]
, 2023 Frihardina Marsintauli, Aruni Pribadi
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Dividend policy issues in the European pharmaceutical industry: new empirical evidence. [PDF]
Eur J Health Econ, 2023 Basse T +2 more
europepmc +1 more source
Semi-nonparametric IV estimation of shape-invariant Engel curves [PDF]
, 2007 This paper studies a shape-invariant Engel curve system with endogenous total expenditure, in which the shape-invariant specification involves a common shift parameter for each demographic group in a pooled system of nonparametric Engel curves.
Blundell, R., Chen, X., Kristensen, D.
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Free Cash Flow Moderated Income Smoothing, Earning Persistence Toward Earnings Response Coefficient
International Journal Of Humanities Education and Social Sciences (IJHESS)The aim of this study is to investigate: (1) the effect of income smoothing, earnings persistence, and systematic risk on ERC; (2) whether free cash flow moderates the relationship between income smoothing, earnings persistence, and systematic risk on ERC; (3) the influence of income smoothing, earnings persistence, and systematic risk on free cash ...
Verawaty Verawaty +2 more
openaire +1 more source
From severance pay to self-insurance: Effects of severance payments savings accounts in Colombia [PDF]
In 1990 Colombia replaced its traditional system of severance payments with a new system of severance payments savings accounts (SPSAs). Although severance payments often are justified on the grounds that they provide insurance against earnings loss ...
Adriana D. Kugler
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Exploring the relationships between psychological variables and loot box engagement, part 1: pre-registered hypotheses. [PDF]
R Soc Open Sci, 2023 Close J +8 more
europepmc +1 more source
How does the market price pension accruals? [PDF]
, 2007 We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense.
Kiosse, Vicky +2 more
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